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City of Newburgh – Budget Review (B6-13-21)
… includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been provided … shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any … the City will face a shortfall of at least this amount when it prepares its 2015 budget. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … and other matters that should be reviewed by the Mayor and Council. City officials did not implement all the … letter when preparing the 2025-26 proposed budget. The Mayor submitted the 2025-26 proposed budget to the Council on …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Improper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's Medicaid program provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… January 2015 through March 2021. The audit identified $701 million in improper Medicaid MLTC premiums on behalf of … are still needed. For example, less than 5% of the $701 million in improper MLTC payments had been recovered. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… since the audit, we identified nearly $7 million in new improper payments and further actions are still needed to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… on behalf of managed care recipients who had third-party health insurance were appropriately recovered. The audit … Gainwell did not bill TPHI carriers or initiate provider reviews for the recovery of $52.2 million in inpatient claims …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsOpinion 93-9
… interest earned thereon, only for the care and relief of a disabled or indigent volunteer firefighter and his or her … In support of this conclusion, we note that there are a number of statutes which provide for direct or indirect … assistance (see Social Services Law, §§331[1], 336[1][a], 336-a; see also 18 NYCRR 385), individuals who are …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … historic quality. In our view, sections 119-aa and 119-dd, when read together with the intent of article 5-K to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 96-9
… exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 AD2d 614, …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 89-26
… to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4 ). Background Pharmacies …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… children younger than 19 years of age whose parents or guardians may not be able to afford them. The VFC Program …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesOpinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… mandates the Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programCity of Lockport -- Budget Review (B18-1-10)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10